Dataset is collection of 0 or more tables and it can Read/fetch source data from many tables at a time and when we talk about Recordset you can achieve the same only using the SQL joins.

 DataSet represent an entire relational database in memory with tables, relations, and views but A Recordset cannot do this.

A DataSet is use to work without any continues connection to the original data source, Recordset can maintains continues connection with the original data source.

DataSets have no current record pointer so we can use For Each loops to move through the data and  in Recordsets it have pointers to move through them.